What is the trickiest technical you've gotten in an investment banking interview?

I've been drilling technical prep and recently messed up on a mock question about the impact of $100 debt to equity swap with a 20% tax rate across the financial statements.

I ended up figuring it out but I froze initially because I just over complicated the write down of debt flows through retained earnings vs. APIC.

For anyone that has been through IB/PE recruiting or conducts interviews, what is one simple but sneaky technical that has either caught you off guard or catches most candidates off guard?

Curious to hear if others have made mistakes on things like deferred taxes/NOLs/any WC changes. I want to be super ready for any interviews.

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